The Ministry of Finance has submitted the relevant draft law for public consultations. The document was elaborated in order to implement measures to bring the national legislation in line with the European legislation, as well as to implement the National Program of Moldova’s accession to the EU for 2025-2029.
At the same time, the proposed norms will not regulate VAT and excise duties, fees and taxes related to the use of personal property inside Moldova.
What property is subject to the exemption
Personal property will be understood as things intended for personal or household use, including household items, furniture, household appliances, vehicles, as well as tools necessary for professional activity.
It is envisaged that the exemption will be granted for personal property that was acquired under general taxation conditions in an EU Member State and it does not benefit from a tax exemption or refund when exported from the Member State of origin.
For cars, trailers, camping caravans, mobile homes, pleasure craft and private aircraft, the minimum period of use after importation into Moldova is at least 12 months. They cannot be alienated, leased or loaned also within one year from the date of importation. For other goods this period is at least 6 months.
According to the project, it is possible to import property at once or in several stages, but not later than 12 months from the date of moving.
